Summary: 1. BEPS Action 7: PEs (00:38) 1.1 Introduction (01:28) 1.2 Example 1 (07:29) 1.3 Example 2 (10:03) 1.4 Example 3 (14:25) 1.5 Example 4 (16:22) 1.6 Example 5 (19:10) 1.7 Final comments (21:51) • For a copy of the discussion draft on how to calculate the profits attributable to a PE, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS Actions 8 – 10: profit splits (22:37) 2.1 Introduction (22:45) 2.2 Profit split based on anticipated profits (25:01) 2.3 Profit split based on actual profits (26:37) 2.4 Guidance for application (31:08) • For a copy of the discussion draft regarding guidance on the profit split method, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS: other news (31:51) • For a copy of the draft of conforming amendments to chapter IX of the OECD's Transfer Pricing Guidelines on business restructurings, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of the public comments received for the discussion draft on the multilateral instrument for BEPS tax treaty measures, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (36:28) • China, India • For a copy of the Indian Income Tax Rules regarding the indirect share transfer provision, section 9(1)(i), visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (38:07) • EU, Spain, UK • For a copy of the EU?s TAXE II committee report: "Tax Challenges in the Digital Economy", visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (40:09) • Algeria / UK, Armenia / Germany, China / Romania, Romania / Uzbekistan, UAE / Uruguay
